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TMI Blog2024 (10) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act, 2017. 2. Vide order dated 16.12.2020, the arrest of the petitioner in pursuance of the summons was stayed by this Court by passing the following order: "Prayer in this petition is for grant of anticipatory bail in the proceedings initiated in pursuance of the summons issued by the respondent authorities. Learned senior counsel for the petitioner has submitted that the petitioner was earlier arrested in some proceedings and remained in custody for about 02 months and was granted interim bail vide order dated 23.01.2020 passed in CRM-M-2140-2020. Learned senior counsel has referred to the complaint (Annexure P-5), in which the petitioner was granted interim bail, to argue that the period relating to evasion/fra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Challenge, inter alia, is laid to the vires of Section 69 and 132 of The Punjab Goods and Service Tax Act, 2017 (for short "PGST Act, 2017"). It is inter alia submitted that as per the Scheme of the Constitution of India, there are two sources from which power to legislate flows Le.. (i) Schedule VII read with Article 246; (ii) a specific Article for example Article 35, Article 323B, Article 369 It is further submitted that vide 101st Constitutional Amendment, Article 246-A was inserted w.e.f. 16.09.2016, whereby the Union and the State Legislatures were empowered to levy tax on Goods and Services (GST). Prior thereto, the power to levy different taxes like Central Excise, Service Excise Duty, Service Tax, VAT etc., was enumerate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II (fundamental rights). (iv) clause (b) of Article 369 empowers Parliament to make law with respect to offences against laws with respect to any of the matters mentioned in clause-(a). It is thus vehemently contended that the criminal trial for the offences under Section 132 of the PGST Act, 2017 as also the arrest under Section 69 are without jurisdiction, having no backing of the constitutional provisions. We find considerable force in the submissions raised and demonstrated by Mr. Jagmohan Bansal, Advocate for the Petitioner. Notice of motion for 30.07.2020. Mr. Pankaj Gupta, Additional Advocate General, Punjab accepts notices on behalf of all the three respondents. Trial Court is directed to adjourn the case beyond the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petition by the Hon'ble Supreme Court and the petitioner is likely to be arrested. Learned senior counsel relies upon the order dated 27.08.2020 passed in CRM-M-24669-2020, wherein a similarly situated person has approached this Court for grant of anticipatory bail and following order has been passed: - "Petitioner, in the petition filed under Section 438 Cr.P.C. seeks anticipatory bail in a case registered under Section 70 of the Central Goods & Services Tax Act, 2017 (for short, the 'Act'). Counsel for the petitioner submits that in view of the summons (Annexure P-1) issued to the petitioner under Section 70 of the Act, he is apprehending arrest. It is contended that under Section 69, the Commissioner has the power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on 18.08.2020 and thus, the petitioner preferred the present petition. It is further submitted that the petitioner is willing to cooperate in the investigation and shall put in appearance before the authorities, in pursuance of the summons issued in case he is given interim protection, in the meantime. Keeping in view the above, the petitioner shall be released on interim bail in case the Commissioner passes an order authorizing the arrest of the petitioner under the provisions of Section 69 of the Act and proposes to detain him. It is made clear that the said order is purely interim in nature and subject to petitioner joining the investigation and putting in appearance before the concerned authorities on 02.09.2020 at 10 AM. Reply be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no explanation on behalf of the prosecuting agency as to why the petitioner is being repeatedly involved in different complaints pertaining to same period. It is further submitted that admitted facts are that the petitioner has purchased goods i.e. cigarettes on payment of applicable taxes and took Input Tax Credit (ITC) of paid tax at the time of purchasing of cigarettes and was utilizing it for the sale of cigarettes. The petitioner had sold the same to different entities, who directly or through other suppliers, sent the goods to exporters. The Govt. gets revenue as soon as ITC Ltd. i.e. manufacturer of cigarettes paid tax on supply of the cigarettes. It is also submitted that since the petitioner has not claimed any refund and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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